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Stamp duty is a state government tax levied on property transactions in India. It is calculated as a percentage of the property's market value or circle rate — whichever is higher. Stamp duty rates vary by state, typically ranging from 4% to 8%. It is paid at the time of property registration and is a mandatory legal requirement for the property transfer to be valid.

Gujarat and Himachal Pradesh have among the lowest stamp duty rates at approximately 3.5%–4.9%. Several states like Madhya Pradesh charge around 5%. Maharashtra is notable for offering reduced rates for women buyers (4% vs 5% for men). Delhi also offers a 2% concession for women buyers (4% vs 6%). Punjab offers women a 4% rate versus 6% for men — one of the largest gender-based concessions in India.

Yes — many Indian states offer stamp duty concessions for female buyers to encourage women's property ownership. Delhi charges 4% for women vs 6% for men. Maharashtra charges 4% for women vs 5% for men. Punjab charges 4% vs 6%. Rajasthan charges 5% vs 6%. Uttar Pradesh charges 6% vs 7%. In states like Telangana, Karnataka, and Tamil Nadu, the rate is the same for all buyers. The concession applies when the property is registered solely in the woman's name.

Stamp duty is the primary state tax on property transactions, calculated as a percentage of property value (typically 4%–8%). Registration charges are a separate, smaller fee paid to the Sub-Registrar's office for officially recording the property transfer in government records. Registration charges typically range from 0.5% to 1% of property value with a cap in most states. Both must be paid for a property sale to be legally valid and enforceable.

Yes. For under-construction properties, stamp duty is calculated on the agreement value. Additionally, GST at 5% (without input tax credit) is applicable on under-construction properties. For properties priced up to ₹45 lakhs (affordable housing), GST is charged at 1%. GST is not applicable on ready-to-move-in properties. Stamp duty and registration charges are mandatory regardless of whether the property is ready-to-move or under construction.

Under Section 194-IA of the Income Tax Act, the buyer must deduct 1% TDS (Tax Deducted at Source) when purchasing any immovable property valued at ₹50 lakhs or more. The buyer deposits this with the government using Form 26QB and issues Form 16B to the seller. This is not a stamp duty charge but an income tax obligation. It applies regardless of whether the seller is a resident or NRI, though NRI sellers attract higher TDS rates under different provisions.